Why do some enterprises only pay social security for employees according to 60% of the payment base?

According to the relevant provisions of the Social Security Law, employees' insurance, especially social endowment insurance and medical insurance, shall be paid by employees themselves in proportion. Units take the total wages of employees as the base, and employees themselves take the actual income as the base. When the actual personal income is lower than 60% of the average monthly income of employees in the previous year, the deposit base is only 60% of the average monthly income of employees in the previous year, and when the actual income is higher than 300% of the average monthly income of employees in the previous year, the deposit base is only 300% of the average monthly income of employees in the previous year. We can sum up this requirement in four words, that is,' keep the height low'. The guarantee is not less than 60% of the average monthly income of employees in the previous year, and the limit is not more than 300% of the average monthly income of employees in the previous year.

Because maintaining the low-limit standard is related to the average monthly income of employees in last year, if the overall salary of the employer is lower than 60% of the average monthly income of employees in last year, it is illegal for the employer to use 60% of the average monthly income of employees in last year as the deposit base, but the average salary of many departments is mostly higher than 60% of the average monthly income of employees in last year. This is called 60% as the deposit base. The social security law requires employers to pay social security for employees on time. Welcome two different things, one is punctuality and the other is full payment. However, in the process of operation, those who pay on time will be hit harder, those who pay in full will not be punished basically, and the employer will not be ordered to supplement part of the difference.

Although it is illegal for some employers to pay 60% of social security to their employees, in the process of operation, because the goal of social security payment also involves freelancers, after the release of the average monthly income of employees in the previous year, social security agencies need to determine the previous payment base and the upper and lower limits of the original payment according to statistical data. On the one hand, it is to give freelancers a clear payment standard; On the other hand, it is also to better implement the principle of maintaining the minimum height limit, which is the main comparison parameter of the company's pension insurance deposit base.

In order to save the cost of human resources, coupled with the need of local government to attract investment, and as long as companies pay social endowment insurance on time, many enterprises are considered to be law-abiding companies and have not interfered too much with the payment plans of such companies, so it has always been illegal to pay social security at 60%. Of course, the government departments turn on the signal lights, and the company also saves costs. Employees try to deduct more social security fees from their wages as little as possible every month. People are satisfied and happy, but employees are really unhappy when their old-age insurance is relatively low when they retire, but they are unhappy because the statute of limitations has expired and they cannot apply to prosecution and labor dispute arbitration.

At the end of 20 18, it was decided to include social endowment insurance in the collection scope of tax authorities. However, due to the external environment at home and abroad, except for residents' pension insurance, the social pension insurance for enterprise employees will be included in the tax authorities' collection, and the social pension insurance for employees of administrative organs and institutions will not change before June 2020 165438+ 10. After the social endowment insurance is included in the tax collection by the tax authorities, it contains the characteristics of tax. At this time, you still need to pay 60%, and you may be severely punished. However, if the average wage level of the department is lower than 60% of the average monthly income of employees in the previous year, it is completely legal and compliant to pay 60%.

Generally speaking, some enterprises often pay 60% social security to their employees strictly, not only because of the company itself, but also because of the social atmosphere, or because of some regions, and more because of the personal factors of employees. With the unified collection of social endowment insurance by tax authorities, this situation of insufficient payment of endowment insurance will gradually improve.